审计风险联结是否影响关键审计事项披露行为?——基于“低质量审计传染”问题的情境研究  

Does Audit Risk Link Affect the Disclosure Behavior of Key Audit Matters?-A situational study based on the"contagion effect of low-quality audit"

作　　者：张丽达 冯均科[2] 王艺 Zhang Lida;Feng Junke;Wang Yi

机构地区：[1]西安财经大学商学院,710100 [2]西北大学经济管理学院,710127

出　　处：《审计研究》2024年第4期65-76,共12页Auditing Research

基　　金：国家社会科学基金青年项目(项目批准号:18CJK003);陕西省软科学项目(项目批准号:2022KRM178);陕西省高校青年创新计划的资助。

摘　　要：低质量审计传染对于审计师与上市公司具有负面影响。本文采取2016-2022年我国A股上市公司的数据,基于财务重述事件中错报年时,上市公司之间因相同签字审计师产生的审计师联结,将重述年时被联结公司受低质量审计传染的影响作为“审计风险联结”。本文发现,审计师显著倾向于提升关键审计事项披露以应对审计风险联结;异质性分析发现,财务重述事件受到监管部门披露、期间发生过审计师变更及审计师行业专长均能显著加强上述效应;拓展性研究发现,在审计风险联结情境下,关键审计事项披露能够显著提升审计质量。本文结论有助于认识声誉维护动机下低质量审计传染对于审计师行为的影响,并识别了关键审计事项披露在其中发挥的应对作用与治理效果。The contagion effect of low-quality audit has negative impact on both auditors and listed companies.This study analyzes the data of A-share listed companies of year 2016-2021,based on the auditor link of the misstatement year in financial restatement events.The contagion effect of low-quality audit on the linked companies during the restatement year is considered as"audit risk link".It is found that auditors significantly tend to enhance the key audit matters disclosure to address audit risk link;Cross-sectional analysis finds that the disclosure of restated events by regulatory authorities,auditor switches during the period,and auditor industry expertise can significantly enhance the above effect;Extensive research finds that in the context of audit risk link,key audit matters disclosure can significantly improve audit quality.The conclusion helps to understand the contagion effect of low-quality audit under the motivation of reputation maintenance of auditors,and identifies the response and governance effect of key audit matters disclosure in it.

关 键 词：审计风险联结 关键审计事项披露 财务重述 低质量审计传染 

分 类 号：F832.51[经济管理—金融学] F239.4